@THUY PHAM while there are no rules that limit switching from year to year, there are rules about amending.
if the two of you have remorse about your decision, you can amend and revert from MFS to MFJ for three years beyond the original filing deadline; however, after the filing deadline, you are precluded from reverting from MFJ to MFS.
also, 96% of married couples file Joint, because the laws motivate that behavior.
